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2021 | PL 2 (116) | 35-46

Article title

Nadużycie przepisów prawa podatkowego a przestępstwo oszustwa podatkowego z art. 56 Kodeksu karnego skarbowego

Title variants

Abuse of tax law and the crime of tax fraud under Art. 56 of the Fiscal Penal Code

Languages of publication



The current reality implies, inter alia, the need for lawmakers to quickly respond to certain social behaviors which generate adverse effects from the point of view of the State Treasury. In the fiscal dimension it is, in a way, an emanation of the extensive, ongoing business revolution, which breaks down the existing barriers and uses a rapid transfer of information and financial resources, also in international trade. Recently, on the level of domestic tax law, many new instruments have been created for this reason, allowing the fiscal authorities to take appropriate action against the constructions implemented by taxpayers, which generally aim to minimize the public legal burdens. Without denying the need to look for such instruments, it is worth noting that the shape of the regulations adopted for this purpose and the practice of using the new institutions of tax law often leads to negative consequences in terms of fiscal penal responsibility. This study is devoted to the phenomenon that occurs in the junction of the tax law system and the fiscal penal law. On the discussed level a particular instrument of this kind is the so-called anti-abuse clauses, hence the main considerations of the Authors focus on this institution. The application of anti-abuse clauses usually involves for the taxpayer the subsequent, yet unjustified, prosecution for fiscal penal responsibility. This is done on the basis of a peculiar legal fiction, created by the state authorities for the purpose of the expected tax consequences. Due to the fact that this is not the only tool resulting in a "distortion" of the cardinal principles binding on the grounds of the Fiscal Penal Code and at the same time leading to an extra-normative broadening of the scope of penalisation, the authors also pose (once again) the question about the legitimacy of maintaining the Fiscal Penal Code in its present shape.






Physical description


  • Kujawsko-Pomorska Szkoła Wyższa w Bydgoszczy - Kuyavian-Pomeranian College in Bydgoszcz
  • Uniwersytet Mikołaja Kopernika w Toruniu - Nicolaus Copernicus University in Toruń


Document Type

Publication order reference


YADDA identifier

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